Massachusetts Senior Circuit Breaker Tax Credit

Massachusetts Department of Revenue

Available Property Tax Relief

About This Program

State tax credit for Massachusetts homeowners age 65+ whose property tax exceeds 10% of total income. Credit is refundable, meaning eligible seniors receive a check even if they owe no state income tax. Income limits apply.

Refundable tax credit based on property tax burden; maximum $1,200

Data last verified 2026-06-09. How we verify our data.

Key Details

  • Up to $1,200 refundable state tax credit
  • Must be 65+ and own/occupy home in MA
  • Property tax must exceed 10% of income
  • Income limits: $62,000 single / $93,000 married
  • File with state tax return

How to Apply

Get free help applying Visit Official Program Page Track this program

(617) 887-6367

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Your application paperwork

Form to file: Massachusetts Schedule CB (Circuit Breaker Credit)

This is a refundable credit for Massachusetts residents age 65 and older whose property tax (or a share of rent) is high relative to their income. You do not file a separate application; you claim it on Schedule CB filed with your Massachusetts income tax return (Form 1). The maximum credit for 2025 is 2,820 dollars, and if it is larger than your tax you are refunded the difference.

Steps to apply

  1. Confirm you are 65 or older, own or rent and occupy your Massachusetts principal residence, and meet the income and property value limits.
  2. Gather your real estate tax bills (and water and sewer bills) or your rent paid for the year.
  3. Complete Schedule CB, Circuit Breaker Credit.
  4. File Schedule CB with your Massachusetts Form 1 (or Form 1-NR/PY), online through MassTaxConnect or by mail.
Get the official form

Documents you will likely need

  • Proof of age (65 or older) and that the home is your principal residence.
  • Your real estate tax bills plus water and sewer bills for the year (homeowners), or proof of rent paid (renters).
  • Your income records for the year to confirm you are under the limit.
  • Your completed Massachusetts income tax return (Form 1) to attach Schedule CB to.
Download this checklist (PDF)

Requirements vary by program and locality. Confirm the exact rules on the official program page. We can help you prepare your paperwork, but you submit it yourself.

Deadline: File with state tax return by April or October

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